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Read the Conversion Direct Conversion Costs $377,190 Materials Costs Costs added in current period $ 4,305,000 $ 2,567,430 23,130 Physical Units Direct (Car Seats) Materials Work in process, October 18 5,400 $1,344,600 Started during October 2017 21,000 Completed during October 2017 24,500 Work in process, October 31b 1,900 Total costs added during October 2017 $4,305,000 a Degree of completion: direct materials, ?%, conversion costs, 50%. bDegree of completion direct materials, ?%, conversion costs, 70%. Divide by equivalent units of work done in current period 21,000 $2,567,430 $ 205 $ 111 Cost per equivalent unit for work done in current period Requirement 3. Assign total costs to units completed and transferred out and to units in ending work in process. - Reference Begin by calculating the total from beginning inventory, then calculate the total costs accounted for. (Abbreviation used; WIP = work in proce Total Direct Conversion Production Costs Materials Costs Direct Conversion Materials Costs Completed and transferred out: Work in process, beginning Costs added to beginning WIP in current period 1721790 1344600 377190 Costs incurred to date 0 $ 5,649,600 $ 26,400 2,944,620 25,830 Divide by equivalent units of work done to date Total from beginning inventory $ 214 $ 114 Cost per equivalent unit for work done to date Choose from any list or enter any number in the input fields and then click Check Answer. Total Direct Conversion Production Costs Materials Costs parts remaining Clear All Completed and transferred out $ 8,036,000 $ 558,220 5,243,000 $ 406,600 2,793,000 151,620 Work in process, ending $ 8,594,220 $ 5,649,600 $ 2,944,620 Total costs accounted for Print Done